Oregon Health Authority
Oregon Educators Benefit Board - Chapter 111
Division 30
PLAN DESIGN DEVELOPMENT AND SELECTION
111-030-0047
Development of Flexible Spending Accounts
(1) Effective October 1, 2012, OEBB will offer the use of an employer sponsored vendor for Flexible Spending Accounts (FSAs) including a Health Care Flexible Spending Account, Limited Health Care Spending Account and Dependent Care Flexible Spending Account.
(2) If an Entity chooses to offer an employer sponsored FSA, the Entity may offer this plan through the OEBB-contracted FSA vendor.
(3) Eligible employees who are eligible to enroll in an FSA, and choose the employer sponsored FSA vendor, do so directly through their Entity.
(4) Eligible employees must meet requirements established by the Internal Revenue Service (IRS) to qualify for enrollment in an FSA. Once enrolled in an FSA, members are responsible to adhere to tax requirements of the IRS.
Statutory/Other Authority: ORS 243.860–243.886
Statutes/Other Implemented: ORS 243.874(5)
History:
OEBB 2-2017, f. & cert. ef. 3-16-17
OEBB 5-2016(Temp), f. & cert. ef. 10-18-16 thru 4-15-17
OEBB 8-2012, f. & cert. ef. 10-9-12
OEBB 3-2012(Temp), f. & cert .ef. 4-20-12 thru 10-16-12